Search results for: expenses

Authors: Dezie L. Warganegara, Dewi Tamara

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The objectives of this study is to investigate the existence of the sticky cost behavior of firms listed in the Indonesia Stock Exchange (IDX) and to find evidence on the effects of sticky operating expenses (SG&A expenses) on profitability of firms. For the first objective, this study finds that the sticky cost behavior does exist. For the second objective, this study finds that the stickier the operating expenses the lesser future profitability of the firms. This study concludes that sticky cost affects negatively to the performance and, therefore, firms should include flexibility in designing the cost structure of their firms.

Keywords: Operating Expenses, Profitability, SG&A, Sticky Costs, Indonesia Stock Exchange (IDX).

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Authors: Tereza Dolečková

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Following article provides the comparison of international norms and standards formulating personal expenses, and then it illustrates the national concept of personal expenses of the Ministry of Defence. Then a new salary system of soldiers and the importance of the service appraisal in the context of personal expenses of the Ministry of Defence are explained. The first part of the article includes formulation of the approach to the definition of personal expenses within the international norms and standards and also within the Ministry of Defence of the Czech Republic. The structure of employees of the Ministry of Defence of the Czech Republic in years 2012 – 2014 and the amount of military expenses and the share of salary expenses of the Ministry of total expenses of the Ministry are clarified there, also the comparison of the amount of military expenses in chosen member states of the North Atlantic Treaty Organization is done. The salary system of professional soldiers in connection with the amendment of the Act No. 221/1999 Coll. on Professional Soldiers is clarified in the second part of this article. The amendment significantly regulates the salary items of soldiers but changes are also in the service appraisal of soldiers which reflects one of seven salary items of soldiers – the performance bonus. The aim of this article is to clarify different approach to define personal expenses with emphasis on the Ministry of Defence of the Czech Republic which overlaps to the service appraisal of soldiers of the Army of the Czech Republic and their salary system in connection with personal expenses of the Ministry of Defence of the Czech Republic. The efficient and objective system of the service appraisal and the use of its results are connected to the principles of the career advancement; only the best soldiers can advance in the system of the service careers to higher positions. That is why it is necessary to improve the service appraisal so it would provide the maximum information about the performance of a soldier and it would also motivate the soldier in his development. The attention should be paid to the service appraisal of the soldiers of the Army of the Czech Republic to achieve as much objectivity as possible.

Keywords: Career, human resource management and development, personal expenses, salary system of soldiers, service appraisal of soldiers, the Army of the Czech Republic.

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Authors: Nino Abesadze, Marine Mindorashvili, Nino Paresashvili

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The main purpose of the article is to make complex statistical analysis of tourist expenses of foreign visitors. We used mixed technique of selection that implies rules of random and proportional selection. Computer software SPSS was used to compute statistical data for corresponding analysis. Corresponding methodology of tourism statistics was implemented according to international standards. Important information was collected and grouped from the major Georgian airports. Techniques of statistical observation were prepared. A representative population of foreign visitors and a rule of selection of respondents were determined. We have a trend of growth of tourist numbers and share of tourists from post-soviet countries constantly increases. Level of satisfaction with tourist facilities and quality of service has grown, but still we have a problem of disparity between quality of service and prices. The design of tourist expenses of foreign visitors is diverse; competitiveness of tourist products of Georgian tourist companies is higher.

Keywords: Tourist, expenses, methods, statistics, analysis.

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Authors: Nino Abesadze, Marine Mindorashvili, Nino Paresashvili

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At present actual tourism indicators cannot be calculated in Georgia, making it impossible to perform their quantitative analysis. Therefore, the study conducted by us is highly important from a theoretical as well as practical standpoint. The main purpose of the article is to make complex statistical analysis of tourist expenses of foreign visitors and to calculate statistical attractiveness indices of the tourism potential of Georgia. During the research, the method involving random and proportional selection has been applied. Computer software SPSS was used to compute statistical data for corresponding analysis. Corresponding methodology of tourism statistics was implemented according to international standards. Important information was collected and grouped from major Georgian airports, and a representative population of foreign visitors and a rule of selection of respondents were determined. The results show a trend of growth in tourist numbers and the share of tourists from post-soviet countries are constantly increasing. The level of satisfaction with tourist facilities and quality of service has improved, but still we have a problem of disparity between the service quality and the prices. The design of tourist expenses of foreign visitors is diverse; competitiveness of tourist products of Georgian tourist companies is higher. Attractiveness of popular cities of Georgia has increased by 43%.

Keywords: Tourist, expenses, indexes, statistics, analysis.

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Authors: Mohammad Shaifur Rahman, Jung Hyun Lee, Youngil Park, Ki-Doo Kim

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In this paper, an overview of the radio over fiber (RoF) technology is provided. Obstacles for reducing the capital and operational expenses in the existing systems are discussed in various perspectives. Some possible RoF deployment scenarios for WiMAX data transmission are proposed as a means for capital and operational expenses reduction. IEEE 802.16a standard based end-to-end physical layer model is simulated including intensity modulated direct detection RoF technology. Finally the feasibility of RoF technology to carry WiMAX signals between the base station and the remote antenna units is demonstrated using the simulation results.

Keywords: IMDD, Radio over Fiber, Remote Antenna Unit, WiMAX.

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Authors: Seyed Mohammad Hossein Moossavizadeh, Mehran Mohsenzadeh, Nasrin Arshadi

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the data quality is a kind of complex and unstructured concept, which is concerned by information systems managers. The reason of this attention is the high amount of Expenses for maintenance and cleaning of the inefficient data. Such a data more than its expenses of lack of quality, cause wrong statistics, analysis and decisions in organizations. Therefor the managers intend to improve the quality of their information systems' data. One of the basic subjects of quality improvement is the evaluation of the amount of it. In this paper, we present a precautionary method, which with its application the data of information systems would have a better quality. Our method would cover different dimensions of data quality; therefor it has necessary integrity. The presented method has tested on three dimensions of accuracy, value-added and believability and the results confirm the improvement and integrity of this method.

Keywords: Data quality, precaution, information system, measurement, improvement.

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Authors: Y. Abdelrazig, A. Ghanem

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Construction projects are information intensive in nature and involve many activities that are related to each other. Wireless technologies can be used to improve the accuracy and timeliness of data collected from construction sites and shares it with appropriate parties. Nonetheless, the construction industry tends to be conservative and shows hesitation to adopt new technologies. A main concern for owners, contractors or any person in charge on a job site is the cost of the technology in question. Wireless technologies are not cheap. There are a lot of expenses to be taken into consideration, and a study should be completed to make sure that the importance and savings resulting from the usage of this technology is worth the expenses. This research attempts to assess the effectiveness of using the appropriate wireless technologies based on criteria such as performance, reliability, and risk. The assessment is based on a utility function model that breaks down the selection issue into alternatives attribute. Then the attributes are assigned weights and single attributes are measured. Finally, single attribute are combined to develop one single aggregate utility index for each alternative.

Keywords: Analytic Hierarchy Process, Utility Function, Wireless Technologies, construction management.

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Authors: Habibollah Najafi, Amir Abbas Yazdani, Hosseinali Nahavandi

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The review performed on the condition of energy consumption & rate in Iran, shows that unfortunately the subject of optimization and conservation of energy in active industries of country lacks a practical & effective method and in most factories, the energy consumption and rate is more than in similar industries of industrial countries. The increasing demand of electrical energy and the overheads which it imposes on the organization, forces companies to search for suitable approaches to optimize energy consumption and demand management. Application of value engineering techniques is among these approaches. Value engineering is considered a powerful tool for improving profitability. These tools are used for reduction of expenses, increasing profits, quality improvement, increasing market share, performing works in shorter durations, more efficient utilization of sources & etc. In this article, we shall review the subject of value engineering and its capabilities for creating effective transformations in industrial organizations, in order to reduce energy costs & the results have been investigated and described during a case study in Mazandaran wood and paper industries, the biggest consumer of energy in north of Iran, for the purpose of presenting the effects of performed tasks in optimization of energy consumption by utilizing value engineering techniques in one case study.

Keywords: Value Engineering (VE), Expense, Energy, Industrial

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Authors: Daniela Grădinaru, Iuliana Georgescu, Loredana Huţanu (Toma), Mihai-Bogdan Afrăsinei

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This article aims to analyze the situation of Romanian companies from an environmental point of view. Environmental issues are addressed very often nowadays, and they reach and affect every domain, including the economical one. Implementing an environmental management system will not only help the companies to comply with laws and regulations, but, above all, will offer them an important competitive advantage.

Keywords: Environmental management system, environmental reporting, environmental expenses, sustainable development.

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Authors: Kung-Jen Tu

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Many public housing properties developed by local governments in Taiwan in the 1980s have deteriorated severely as these rental apartment buildings aged. The lack of building maintainability considerations during project design phase as well as insufficient maintenance funds have made it difficult and costly for local governments to maintain and keep public housing properties in good shape. In order to assist the local governments in achieving and delivering sustainable public housing, this paper intends to present a developed design evaluation method to be used to evaluate the presented design schemes from property management and financial feasibility perspectives during project design phase of public housing projects. The design evaluation results, i.e. the property management and financial implications of presented design schemes that could occur later during the building operation and maintenance phase, will be reported to the client (the government) and design schemes revised consequently. It is proposed that the design evaluation be performed from two main perspectives: (1) Operation and property management perspective: Three criteria such as spatial appropriateness, people and vehicle circulation and control, property management working spaces are used to evaluate the ‘operation and PM effectiveness’ of a design scheme. (2) Financial feasibility perspective: Four types of financial analyses are performed to assess the long term financial feasibility of a presented design scheme, such as operational and rental income analysis, management fund analysis, regular operational and property management service expense analysis, capital expense analysis. The ongoing Chung-Li Public Housing Project developed by the Taoyuan City Government will be used as a case to demonstrate how the presented design evaluation method is implemented. The results of property management assessment as well as the annual operational and capital expenses of a proposed design scheme are presented.

Keywords: Design evaluation method, management fund, operational and capital expenses, rental apartment buildings.

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Authors: V. Vassiliou, M. Charalambides, M. Menicou

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Fish-feed is a major cost component of operating expenses for any aquaculture farm. Due to soaring prices of fish-feed ingredients, the need for better feeding schedule management has become imperative. On such factor that influences the utilization rate of fish-feed are sea currents. Up to now, practical monitoring of fishfeed loss due to sea currents is not exercised. This paper gives a description of an economic methodology that aims at quantifying the amount of fish-feed lost due to sea currents and draws on data from a Mediterranean aquaculture farm to formulate the associated model.

Keywords: Aquaculture, economic model, fish-feed loss, sea currents.

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Authors: Haitao Yang

Abstract:

Despite so many years- development, the mainstream of workflow solutions from IT industries has not made ad-hoc workflow-support easy or inexpensive in MIS. Moreover, most of academic approaches tend to make their resulted BPM (Business Process Management) more complex and clumsy since they used to necessitate modeling workflow. To cope well with various ad-hoc or casual requirements on workflows while still keeping things simple and inexpensive, the author puts forth first the TSM design pattern that can provide a flexible workflow control while minimizing demand of predefinitions and modeling workflow, which introduces a generic approach for building BPM in workflow-aware MISs (Management Information Systems) with low development and running expenses.

Keywords: Ad-hoc workflow, BPM, Design pattern, TSM

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Authors: Sasitorn Chetanont

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The objectives of this study are to study Chinese tourist’s Behaviors towards travel and shopping in Bangkok. The research methodology was a quantitative research. The sample of this research was 400 Chinese tourists in Bangkok chosen by the accidental sampling and the purposive sampling. Inferential Statistics Analysis by using the Chi-square statistics. As for the results of this study the researcher found that differences between personal, social and cultural information, i.e., gender, age, place of residence, educational level, occupation, income, family, and main objectives of tourism with behaviors of Chinese tourists in Bangkok towards travel and shopping in Bangkok.

Keywords: Tourists’ behavior, Chinese tourists, travelling, expenses in travels.

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Authors: Tarandeep Singh, Parvinder S. Sandhu

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The Economic factors are leading to the rise of infrastructures provides software and computing facilities as a service, known as cloud services or cloud computing. Cloud services can provide efficiencies for application providers, both by limiting up-front capital expenses, and by reducing the cost of ownership over time. Such services are made available in a data center, using shared commodity hardware for computation and storage. There is a varied set of cloud services available today, including application services (salesforce.com), storage services (Amazon S3), compute services (Google App Engine, Amazon EC2) and data services (Amazon SimpleDB, Microsoft SQL Server Data Services, Google-s Data store). These services represent a variety of reformations of data management architectures, and more are on the horizon.

Keywords: Data Management in Cloud, AWS, EC2, S3, SQS, TQG.

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Authors: S. Fujiwara, T. Kaburagi, K. Kobayashi, K. Watanabe, Y. Kurihara

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This paper describes a novel sensor device, a pressure pulse wave meter, which uses a bidirectional condenser microphone. The microphone work as a microphone as well as a sensor with high gain over a wide frequency range; they are also highly reliable and economic. Currently aging is becoming a serious social issue in Japan causing increased medical expenses in the country. Hence, it is important for elderly citizens to check health condition at home, and to care the health conditions through daily monitoring. Given this circumstances, we developed a novel pressure pulse wave meter based on a bidirectional condenser microphone: this device is used as a measuring instrument of health conditions.

Keywords: Bidirectional microphone, pressure pulse wave meter, health condition.

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Authors: Hyen Ki Kim

Abstract:

This paper describes the design and implementation of cyber video consultation systems(CVCS) using hybrid P2P for video consultation between remote sites. The proposed system is based on client-server and P2P(Peer to Peer) architecture, where client-server is used for communication with the MCU(Multipoint Control Unit) and P2P is used for the cyber video consultation. The developed video consultation system decreases server traffic, and cuts down network expenses, as the multimedia data decentralizes to the client by hybrid P2P architecture. Also the developed system is tested by the group-type video consultation system using communication protocol and application software through Ethernet networks.

Keywords: Consultation, Cyber, Hybrid, Peer-to-Peer

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Authors: Ahmet Denker, Hakan Gürkan

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Defense and Aerospace environment is continuously striving to keep up with increasingly sophisticated Information Technology (IT) in order to remain effective in today-s dynamic and unpredictable threat environment. This makes IT one of the largest and fastest growing expenses of Defense. Hundreds of millions of dollars spent a year on IT projects. But, too many of those millions are wasted on costly mistakes. Systems that do not work properly, new components that are not compatible with old ones, trendy new applications that do not really satisfy defense needs or lost through poorly managed contracts. This paper investigates and compiles the effective strategies that aim to end exasperation with low returns and high cost of Information Technology acquisition for defense; it tries to show how to maximize value while reducing time and expenditure.

Keywords: Iterative process, acquisition management, project management, software economics, requirement analysis.

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Authors: R. Simutis, V. Galvanauskas, D. Levisauskas, J. Repsyte

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This paper proposes a bioprocess optimization procedure based on Relevance Vector Regression models and evolutionary programming technique. Relevance Vector Regression scheme allows developing a compact and stable data-based process model avoiding time-consuming modeling expenses. The model building and process optimization procedure could be done in a half-automated way and repeated after every new cultivation run. The proposed technique was tested in a simulated mammalian cell cultivation process. The obtained results are promising and could be attractive for optimization of industrial bioprocesses.

Keywords: Bioprocess optimization, Evolutionary programming, Relevance Vector Regression.

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Authors: L. Salvati, D. Smiraglia, S. Bajocco, M. Munafò

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This paper focuses on Land Use and Land Cover Changes (LULCC) occurred in the urban coastal regions of the Mediterranean basin in the last thirty years. LULCC were assessed diachronically (1975-2006) in two urban areas, Rome (Italy) and Athens (Greece), by using CORINE land cover maps. In strictly coastal territories a persistent growth of built-up areas at the expenses of both agricultural and forest land uses was found. On the contrary, a different pattern was observed in the surrounding inland areas, where a high conversion rate of the agricultural land uses to both urban and forest land uses was recorded. The impact of city growth on the complex pattern of coastal LULCC is finally discussed.

Keywords: Land use changes, coastal region, Rome, Attica, southern Europe.

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Authors: Nikunj Agarwal, M. P. Sebastian

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Cloud computing can reduce the start-up expenses of implementing EHR (Electronic Health Records). However, many of the healthcare institutions are yet to implement cloud computing due to the associated privacy and security issues. In this paper, we analyze the challenges and opportunities of implementing cloud computing in healthcare. We also analyze data of over 5000 US hospitals that use Telemedicine applications. This analysis helps to understand the importance of smart phones over the desktop systems in different departments of the healthcare institutions. The wide usage of smartphones and cloud computing allows ubiquitous and affordable access to the health data by authorized persons, including patients and doctors. Cloud computing will prove to be beneficial to a majority of the departments in healthcare. Through this analysis, we attempt to understand the different healthcare departments that may benefit significantly from the implementation of cloud computing.

Keywords: Cloud computing, smart devices, healthcare, telemedicine.

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Authors: Saipunidzam Mahamad, Mohammad Noor Ibrahim, Rozana Kasbon, Chap Samol

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Animated graph gives some good impressions in presenting information. However, not many people are able to produce it because the process of generating an animated graph requires some technical skills. This work presents Content Management System with Animated Graph (CMS-AG). It is a webbased system enabling users to produce an effective and interactive graphical report in a short time period. It allows for three levels of user authentication, provides update profile, account management, template management, graph management, and track changes. The system development applies incremental development approach, object-oriented concepts and Web programming technologies. The design architecture promotes new technology of reporting. It also helps user cut off unnecessary expenses, save time and learn new things on different levels of users. In this paper, the developed system is described.

Keywords: Animated Graph, Content Management System.

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Authors: Chutima Prommak, Airisa Jantaweetip

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In wireless networks, bandwidth is scare resource and it is essential to utilize it effectively. This paper analyses effects of using different bandwidth management techniques on the network performances of the Wireless Local Area Networks (WLANs) that use hybrid load balancing scheme. In particular, we study three bandwidth management schemes, namely Complete Sharing (CS), Complete Partitioning (CP), and Partial Sharing (PS). Performances of these schemes are evaluated by simulation experiments in term of percentage of network association blocking. Our results show that the CS scheme can provide relatively low blocking percentage in various network traffic scenarios whereas the PS scheme can enhance quality of services of the multimedia traffic with rather small expenses on the blocking percentage of the best effort traffic.

Keywords: Bandwidth management, Load Balancing, WLANs.

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Authors: S. D. Nedelcut, V. Proca, D. M. Purcaru

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At present, the tendency to implement the conditionbased maintenance (CBM), which allows the optimization of the expenses for equipment monitoring, is more and more evident; also, the transformer substations with remote monitoring are increasingly used. This paper reviews all the advantages of the on-line monitoring and presents an equipment for on-line monitoring of bushings, which is the own contribution of specialists who are the authors of this paper. The paper presents a study of the temperature field, using the finite element method. For carrying out this study, the 3D modelling of the above mentioned bushing was performed. The analysis study is done taking into account the extreme thermal stresses, focusing at the level of the first cooling wing section of the ceramic insulator. This fact enables to justify the tanδ variation in time, depending on the transformer loading and the environmental conditions. With a view to reducing the variation of dielectric losses in bushing insulation, the use of ferrofuids instead of mineral oils is proposed.

Keywords: Monitoring, dielectric losses, ferrofluids, bushing.

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Authors: E. Barkanov, E. Skukis, M. Wesolowski, A. Chate

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New nondestructive technique, namely an inverse technique based on vibration tests, to characterize nonlinear mechanical properties of adhesive layers in sandwich composites is developed. An adhesive layer is described as a viscoelastic isotropic material with storage and loss moduli which are both frequency dependent values in wide frequency range. An optimization based on the planning of experiments and response surface technique to minimize the error functional is applied to decrease considerably the computational expenses. The developed identification technique has been tested on aluminum panels and successfully applied to characterize viscoelastic material properties of 3M damping polymer ISD-112 used as a core material in sandwich panels.

Keywords: Adhesive layer, finite element method, inverse technique, sandwich panel, vibration test, viscoelastic material properties.

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Authors: Eman Sh. Sayed, Ray Langsten

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In Egypt, girls have traditionally been educationally disadvantaged. This disadvantage, however, has been focused on the failure to enter school. Increasingly it is recognized that girls who ever-enroll are at least as likely to complete primary and secondary education as boys. Still the belief persists that girls, especially those from poor families, will be disadvantaged in terms of school expenditures and the transitions to secondary and higher education. We examine expenditures on tutoring during the final year of preparatory school, and the transition to specific tracks of secondary education. Tests during the last year of preparatory largely determine a student’s educational future. Results show that girls, even girls from poor families, are not disadvantaged in terms of expenditures, whether for tutoring, fees or general expenses. Moreover, girls are more likely than boys to advance to general secondary education, the track that leads to higher education.

Keywords: Gender, Tutoring, Track, Egyptian Education.

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Authors: Govindaraj Ramanathan

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The time delay and the structural stability are major issues in big size projects due to several factors. Improper planning and poor coordination lead to delay in construction, which sometimes result in reworking or rebuilding. This definitely increases the cost and time of project. This situation stresses the structural engineers to plan out of the limits of contemporary technology utilizing non-chronological approach with creative ideas. One of the strategies to solve this issue is through structural integrity solutions in a cost-effective way. We have faced several problems in a project worth 470 million USD, and one such issue is crane girder installation with composite steel beams. We have applied structural integrity approach with the proper and revised planning schedule to solve the problem efficiently with minimal expenses.

Keywords: Construction management, delay, non-chronological approach, composite beam, structural integrity.

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Authors: Lejla A. Bexheti, Visar S. Shehu, Adrian A. Besimi

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The Learning Management Systems present learning environment which offers a collection of e-learning tools in a package that allows a common interface and information sharing among the tools. South East European University initial experience in LMS was with the usage of the commercial LMS-ANGEL. After a three year experience on ANGEL usage because of expenses that were very high it was decided to develop our own software. As part of the research project team for the in-house design and development of the new LMS, we primarily had to select the features that would cover our needs and also comply with the actual trends in the area of software development, and then design and develop the system. In this paper we present the process of LMS in-house development for South East European University, its architecture, conception and strengths with a special accent on the process of migration and integration with other enterprise applications.

Keywords: e-learning tools, LMS, migration, user feedback.

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Authors: Ahmet Diken, Tahsin Karabulut

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The factor which developing countries are in need is capital. Such countries make an effort to increase their income in order to meet their expenses for employment, infrastructure, superstructure investments, education, health and defense. The sole income of the countries is taxes collected from businesses. The businesses should drive profit and return in order to be able to toll. In a world where competition exists, different strategies may be followed by business in developing countries and they must specify their target markets. İn order to minimize cost and maximize profit, SMEs have to concentrate on target markets and select cost oriented strategy. In this study, a theoretical model is suggested that SME firms have to act as cluster between each other, and also must be optimal provider for large scale firms. SMEs’ policy must be supported by public. This relationship can benefit large scale firms to have brand over the world, and this organization increases value added for developing countries.

Keywords: Competitiveness, sustainability, SMEs, developing countries.

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Authors: Shuen-Tai Wang, Hsi-Ya Chang

Abstract:

Cloud virtualization technologies are becoming more and more prevalent, cloud users usually encounter the problem of how to access to the virtualized remote desktops easily over the web without requiring the installation of special clients. To resolve this issue, we took advantage of the HTML5 technology and developed web-based remote desktop. It permits users to access the terminal which running in our cloud platform from anywhere. We implemented a sketch of web interface following the cloud computing concept that seeks to enable collaboration and communication among users for high performance computing. Given the development of remote desktop virtualization, it allows to shift the user’s desktop from the traditional PC environment to the cloud platform, which is stored on a remote virtual machine rather than locally. This proposed effort has the potential to positively provide an efficient, resilience and elastic environment for online cloud service. This is also made possible by the low administrative costs as well as relatively inexpensive end-user terminals and reduced energy expenses.

Keywords: Virtualization, Remote Desktop, HTML5, Cloud Computing.

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Authors: S. P. Singh

Abstract:

This paper measures technical and scale efficiencies of 40 Indian sugar companies for the period from 2004-05 to 2013-14. The efficiencies are estimated through input-oriented DEA models using one output variable—value of output (VOP) and five input variables—capital cost (CA), employee cost (EMP), raw material (RW), energy & fuel (E&F) and other manufacturing expenses (OME). The sugar companies are classified into integrated and non-integrated categories to know which one achieves higher level of efficiency. Sources of inefficiency in the industry are identified through decomposing the overall technical efficiency (TE) into pure technical efficiency (PTE) and scale efficiency (SE). The paper also estimates input-reduction targets for relatively inefficient companies and suggests measures to improve their efficiency level. The findings reveal that the TE does not evince any trend rather it shows fluctuations across years, largely due to erratic and cyclical pattern of sugar production. Further, technical inefficiency in the industry seems to be driven more by the managerial inefficiency than the scale inefficiency, which implies that TE can be improved through better conversion of inputs into output.

Keywords: Sugar industry, companies, technical efficiency, data envelopment analysis, targets.

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